The financial statement fraud is generally difficult to be detected, because of the various motivations behind the actions taken. The purpose of this research is to analyze the elements of fraud diamond in detecting financial statement fraud by looking at the influence of variables into a proxy of the elements of fraud diamond on financial statement fraud. The population of this research is the entire financial sector companies registered in BEI 2013-2017 period. Purposive sampling technique was used to determine sample research. The company elected to sample as many as 46 companies. The research method used is the method of multiple linear regression analysis. The results of the analysis of this study are pressure elements showing only financial target variables have positive effect on financial statement fraud. The opportunity element shows variable number for audit committees, independent commissioners and the number of audit committee meetings have negative affect. The rationalization element shows that the audit opinion variable has no effect on financial statement fraud. The capability element shows that the change of director's variable has no effect on financial statement fraud.

Audited financial reports are considered a reliable source of information for users of financial information in order to make decisions, therefore they must pay attention to the factors that affect audit delay. This study aims to determine the effect of auditor switching, financial distress, KAP reputation, and the Covid-19 pandemic on audit delay. The study was carried out at the Indonesian Stock Exchange's mining firms for the period 2017-2019. The number of samples in this study were 105 companies using nonprobability sampling techniques. Multiple linear regression analysis is selected as the technique in analyzing the data. Based on the analysis, it is known that auditor switching has no effect on audit delay, financial distress has a positive effect on audit delay, and the reputation of KAP has a negative effect on audit delay. There is a significant difference in the audit delay before the Covid-19 pandemic and during the Covid-19 pandemic. Keywords: Audit Delay; Auditor Switching; Financial Distress; Reputation of KAP; Pandemic Covid-19.

The variables used in this study design are the first exogenous variables (exogenous) a love of money, organizational citizenship behavior, and emotional intelligence. Endogenous variables (endogenous) are employee performance. The population in this study were all employees in 51 BPRs in Badung Regency in 2018 where the returned questionnaires were 117. Data analysis in this study used the Partial Least Square (PLS) approach using SmartPLS software. The results of this study are, 1) Love of money has a negative effect on organizational citizenship behavior, 2) emotional intelligence has a significant positive effect on organizational citizenship behavior, 3) love of money does not directly influence employee performance, 4) emotional intelligence has a positive effect significant influence on employee performance has a significant positive effect on employee performance, 6) Organizational citizenship behavior (OCB) mediates the effect of love of money on employee performance, 7) Organizational citizenship behavior (OCB) mediates the influence of emotional intelligence on employee performance.

ABSTRAK Lembaga Perkreditan Desa (LPD) harus melaksanakan tata kelolanya dengan baik untuk dapat mencapai tujuan yang diharapkan. Salah satu hal yang dapat dilaksanakan untuk tercapainya tata kelola LPD yang baik adalah diterapkannya Good Corporate Governance (GCG). Prinsip transparancy, accountability, responsibility, independency, dan fairness merupakan kelima prinsip dari Good Corporate Governance tentang bagaimana mengelola suatu organisasi bisnis dengan baik. Penelitian ini bertujuan untuk dapat mengetahui bagaimana pengaruh prinsip transparancy, accountability, responsibility, independency, dan fairness pada kinerja keuangan yang diukur dengan return on assets (ROA) pada LPD yang ada di Kabupaten Klungkung. Metode pengumpulan data dalam penelitian ini menggunakan metode survei dengan teknik kuisioner dan dokumentasi. Populasi dalam penelitian ini adalah 107 LPD dan digunakan sebanyak 55 LPD sebagai sampel. Setiap LPD diambil 2 responden yaitu kepala LPD dan kepala badan pengawas LPD sehingga jumlah responden sebanyak 110 responden.  Metode penentuan sampel menggunakan metode purposive sampling. Teknik analisis data dalam penelitian ini yaitu analisis regresi berganda dengan SPSS. Berdasarkan hasil pengujian hipotesis didapatkan hasil bahwa prinsip transparancy, accountability, responsibility, independency, dan fairness berpengaruh positif terhadap kinerja keuangan LPD di Kabupaten Klungkung. Kata Kunci: good corporate governance, lembaga perkreditan desa, kinerja keuangan, return on assets ABSTRACT Lembaga Perkreditan Desa (LPD) must implement the management well in order to achieve the expected goals. One of the things that can be done to achieve good corporate management is the implementation of Good Corporate Governance (GCG). The principles of transparency, accountability, responsibility, independency, and fairness are the five principles of Good Corporate Governance on how to manage a business organization well. This research aimed to know how the influence of transparency principle, accountability, responsibility, independency, and fairness on financial performance as measured by return on assets (ROA) in LPD that existing in Klungkung regency. Methods of data collection used in this research were questionnaire and documentation techniques. The population of this research was 107 LPD and the researcher only used 55 LPD as the sample. Each LPD was taken 2 respondents such as the head of LPD and the head of supervisor in LPD itself. The method that used in determining the sample was purposive sampling. Data analysis technique in this research was multiple regression analysis with SPSS. Based on the results of hypothesis testing, it is found that the principle of transparency, accountability, responsibility, independency, and fairness have a positive effect on financial performance of LPD in Klungkung Regency. Keywords: good corporate governance, lembaga perkreditan desa, financial perfomances, return on assets

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan dalam memoderasi hubungan pengungkapan CSR pada nilai perusahaan. Penelitian ini mengambil objek pada perusahaan pertambangan dan menggunakan periode selama 3 tahun yaitu dari tahun 2014-2016. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian asosiatif kausalitas. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Penentuan sampel dalam penelitian ini menggunakan metode nonprobability sampling dengan teknik purposive sampling. Terdapat 21 perusahaan pertambangan yang memenuhi kriteria sebagai sampel. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian, menunjukkan bahwa ukuran perusahaan sebagai variabel moderasi mampu memperkuat pengaruh pengungkapan CSR pada nilai perusahaan. Artinya, semakin besar ukuran perusahaan dan semakin banyak pengungkapan CSR perusahaan maka dapat meningkatkan nilai perusahaan. Kata Kunci: pengungkapan csr, ukuran perusahaan, nilai perusahaan ABSTRACTThis study aims to determine the effect of firm size in moderating the CSR disclosure relationship on firm value. This research takes object in mining company and use period for 3 year that is from year 2014-2016. The research method used in this research is associative research causality. The type of data used in this study is quantitative data. Determination of the sample in this study using nonprobability sampling method with purposive sampling technique. There are 21 mining companies that meet the criteria as sample. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the result of research, show that firm size as a moderating variable can strengthen the influence of CSR disclosure on company value. That is, the larger the size of the company and the more CSR corporate disclosure then it can increase the value of the company.